ACCOUNTHIK : Journal of Accounting and Finance
Vol 2 No 01 (2017)

Pengaruh Stakeholder Terhadap Carbon Emission Disclosure

Desy Nur Pratiwi (Unknown)



Article Info

Publish Date
22 Mar 2017

Abstract

This study aims to obtain empirical evidence of the influence of stakeholders on the carbon emission disclosure. Measurement of carbon emission disclosure is based on the carbon disclosure project. The population in this study is the manufacturing and mining company listed on the Indonesia Stock Exchange (BEI) in the period 2013 – 2015. The sampling technique used in this research is purposive sampling method with sample number 85. The data analysis technique used is multiple linear regression. The test results showed that the positive effect on the regulation of carbon emission disclosure, institutional ownership positively affects carbon emission disclosure. However, leverage has no effect on carbon emission disclosure.

Copyrights © 2017






Journal Info

Abbrev

accounthink

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Accounthink is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, University of Singaperbangsa Karawang twice a year (March and October). Accounthink aims to publish articles in the field of accounting and finance that provide the significant ...